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C is corrent because hiring personnel represents an authorization function while distributing checks represents a custody function, and since these two functions are related they would be incompatible if performed by the same individual. The combination of these two functions in the same position would create the possibility of the addition of a fictitious employee to the payroll and subsequent misappropriation of paychecks.
A is incorrect because the treasury function, and not the controllership function, will normally be responsible for distributing payroll checks.
B is incorrect because the functions involved are not operational or recordkeeping.
D is incorrect because neither the function of hiring personnel nor the distribution of payroll checks requires the recordation of transactions or the posting of activity to the general ledger.